The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 40/2021 – Central Tax dated 29th December 2021 amends the Rule 80 of the CGST Rules 2017 to extend the due date of furnishing of Annual Return GSTR-9 and Reconciliation Statement GSTR-9C for the financial year 2020-21 from 31st December 2021 to
The Central Board of Direct Taxes (CBDT) vide its Notification No 141/2021 [S.O. 5449(E)] dated 29th December 2021 appoints the CIT(Appeals) to facilitate the conduct of e-appeal proceedings. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th December, 2021 INCOME TAX S.O. 5449(E).—In exercise of powers conferred by
The Central Board of Direct Taxes (CBDT) vide its Notification No 140/2021 [G.S.R. 903(E)] dated 29th December 2021 notify Rule 16DD Form of particulars to be furnished along with return of income for claiming deduction under clause (b) of sub-section (1B) of section 10A and Form 56FF Particulars to be furnished under clause (b) of
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 40/2021 – Central Tax dated 29th December 2021 notify the Central Goods and Services Tax (Tenth Amendment) Rules, 2021. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 40/2021 – Central
The Central Board of Direct Taxes (CBDT) vide its Notification No 139/2021 [S.O. 5429(E)] dated 28th December 2021 notifies the Faceless Appeal Scheme 2021. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 28th December, 2021 (INCOME-TAX) S.O. 5429(E).—In exercise of the powers conferred by sub-sections (6B) and (6C)
The Government of India, Ministry of Finance, Department of Revenue, CBIC issued Letter vide D.O.F.No.524/11/2021-STO(TU) dated December 20, 2021, to notify HSN amendments in Custom Tariff Act, 1975 from January 01, 2022, so as to align the same with HS 2022. As you are aware, the new (seventh) edition of the Harmonized System (HS) nomenclature, HS-2022, shall
The Central Board of Indirect Taxes and Customs (CBIC) vide its vide its Circular No 167/23/2021 – GST dated 17th December 2021 issues clarification with respect to GST on services provided by restaurants through e-commerce operators. The GST Council in its 45th meeting held on 17th September, 2021 recommended to notify‚ Restaurant Service under section 9(5)
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 39/2021 – Central Tax [S.O. 5328(E)] dated 21st December 2021 appoints the 01st January, 2022 for applicability of provisions of sections 108, 109 and 113 to 122 of the Finance Act, 2021. The applicable sections of Finance Act, 2021 are as follows:-
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 38/2021 – Central Tax [G.S.R. 875(E)] dated 21st December, 2021 notifies the 01st of January 2022 as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Central
The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 70/2021 – Customs (ADD) [G.S.R. 863(E)] dated 17th December 2021 amends the Notification No 47/2021 – Customs (ADD) dated 26th August 2021. MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th December, 2021 No. 70/2021-Customs (ADD) G.S.R. 863(E).—Whereas, in the
